The Slovenian Ministry of Finance announced that the lower house of Parliament (Državni zbor) has adopted a bill establishing a mandatory electronic invoicing (e-invoicing) regime for business-to-business (B2B) transactions.
Key measures
Mandatory B2B e-invoicing: All domestically registered businesses and natural persons conducting business in Slovenia must issue e-invoices for B2B transactions starting January 1, 2028.
Paper invoices limited: The use of paper invoices will be restricted to business-to-consumer (B2C) transactions and B2B transactions with foreign companies.
Consumer rights: Consumers may withdraw consent to receive e-invoices and request paper invoices at any time.
Technical standards: The bill outlines formatting requirements and approved exchange methods for e-invoices.
Additional documents: Standards and exchange methods will also apply to other electronic business documents, such as order forms and delivery notes, for companies choosing to issue them electronically.
The new framework marks a significant step toward digitalizing Slovenia’s invoicing and reporting environment, aligning with broader EU e-invoicing initiatives.
Source: gov.si